- 1 - HC-KAR NC: 2025:KHC:38578 WP No. 23805 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.23805 OF 2025 (T-IT) BETWEEN: BASAVARAJA NAIK MANYA NAIK S/O SRI. MANYA NAIK AGED ABOUT 58 YEARS 1, ALURUHATTI VILLAGE, MELEKATTE (POST), DAVANGERE (TQ), ALURUHATTI – 577 512. PAN: AGBPN8634J. …PETITIONER (BY SRI. RAMA MURTHY R, ADVOCATE) AND: THE INCOME TAX OFFICER WARD-1, DAVANAGERE, SHREE TOWERS, HADADI MAIN ROAD, OPP DRR HOSPITAL, DAVANAGERE, KARNATAKA – 577 002 …RESPONDENT (BY SRI. M. THIRUMALESH, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE ISSUED UNDER SECTION 148A(1) OF THE ACT DATED 20.03.2025 ISSUED BY THE RESPONDENT BEARING DIN AND NOTICE NO.ITBA/AST/F/148A(SCN)_1/2024-25/1074775308 (1) THE SAME IS REFERRED AS ANNEXURE – ‘A1’ AND ETC THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:38578 WP No. 23805 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148A(1) of the Act dated 20.03.2025 issued by the Respondent bearing DIN & Notice No. and ITBA/AST/F/148A(SCN)_1/2024- 25/1074775308(1) and the same is referred as Annexure 'A1'. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order passed under section 148A(3) of the Act dated 26.06.2025 by the Respondent bearing DIN & Notice No. ITBA/AST/F/148A/2025-26/1077831806(1) and the same is referred as Annexure 'A2'. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice issued under section 148 of the Act dated 26.06.2025 bearing DIN & Notice No. ITBA/AST/S/148_1/2025- 26/1077831938(1) issued by the Respondent and the same is referred as Annexure 'A3'. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Rama Murthy R., learned counsel for the petitioner and Sri M. Thirumalesh, learned counsel for the respondents. - 3 - HC-KAR NC: 2025:KHC:38578 WP No. 23805 of 2025 3. The grounds projected in the subject petition in support of the prayer quoted supra are identical to the ones considered by this Court in W.P.No.28182/2024 and connected matters, disposed on 28.08.2025. 4. In the light of the issue being similar and the reasons rendered therein becomes applicable to the case at hand, the petition deserves to be disposed on the same lines. Therefore, I pass the following: ORDER (i) The impugned show cause notice issued by the jurisdictional Assessing Officer outside the scope of Section 151A of the Act stand obliterated. All further proceedings initiated thereto, challenged in this petition would stand quashed. (ii) Liberty is reserved to the respondents - revenue to revive the petition in the event, the Apex Court would hold in favour of the Revenue in the matter pending before it. (iii) With the aforesaid liberty and to the aforesaid extent, the petition is allowed. (iv) Contentions of both the parties except the one noted hereinabove, shall remain open to be - 4 - HC-KAR NC: 2025:KHC:38578 WP No. 23805 of 2025 considered in the event revival of this petition would become necessary. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 438